*Preheat oven to 375°F. Line a cookie sheet with parchment paper; set aside.

*In
a large bowl, combine the butter and oil. Beat with an electric mixer
on medium-high speed for 30 seconds. Add 1/2 cup sugar, baking powder
and salt. Beat until combined, scraping bowl occasionally. Beat in egg
and almond extract until combined. Beat in flour until just combined.

*Shape
dough into 3/4-inch balls. In a bowl, combine the 1/2 cup sugar and 1
Tbsp. ground cinnamon. Roll each ball in the cinnamon-sugar mixture.
Flatten with the palm of your hand or the bottom of a glass.

*Bake
in the preheated oven for 7 minutes or until edges are lightly browned.
Transfer cookies to a wire rack. Combine the powdered sugar, eggnog,
milk and almond extract. Drizzle cookies with powdered sugar mixture.
Sprinkle with decorator sugar, if desired.